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    <title>Amendment of section 17.</title>
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    <description>Amendment empowers the Assessing Officer to assess or reassess net wealth chargeable to tax that has escaped assessment, except where that net wealth is subject to appeal, reference or revision. An Explanation provides, with retrospective effect, that a Joint Commissioner, Commissioner or Chief Commissioner, if satisfied on reasons recorded by the Assessing Officer about the fitness of a case for a notice, need not issue that notice themselves.</description>
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      <title>Amendment of section 17.</title>
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      <description>Amendment empowers the Assessing Officer to assess or reassess net wealth chargeable to tax that has escaped assessment, except where that net wealth is subject to appeal, reference or revision. An Explanation provides, with retrospective effect, that a Joint Commissioner, Commissioner or Chief Commissioner, if satisfied on reasons recorded by the Assessing Officer about the fitness of a case for a notice, need not issue that notice themselves.</description>
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